• Can the child penalty be reduced? - Evaluating multiple policy interventions 

      Andresen, Martin Eckhoff; Nix, Emily (Discussion Paper;No. 983, Working paper, 2022-07)
      Children cause large earnings drops for mothers but not fathers, a stylized fact known as the “child penalty” that explains a substantial portion of remaining gender income gaps. Can policy reduce the child penalty? We ...
    • Child care, parental labor supply and tax revenue 

      Andresen, Martin Eckhoff; Havnes, Tarjei (Discussion Papers;No. 881, Working paper, 2018-08-13)
      For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child care use causes an increase in the labor supply of mothers. Results ...
    • High school dropout for marginal students: Evidence from randomized exam form 

      Andresen, Martin Eckhoff; Løkken, Sturla A. (Discussion Paper;No. 894, Working paper, 2019-03-06)
      We exploit the assignment of exam form in a high-stakes Norwegian high school exam to estimate the impact of exam form on exam results, later school performance, graduation and longer run outcomes. Results indicate that ...
    • The importance of escape clauses: Firm response to thin capitalization rules 

      Andresen, Martin Eckhoff; Thorvaldsen, Lars (Discussion Paper;No. 998, Working paper, 2023-02)
      Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine ...
    • What Causes the Child Penalty? Evidence from Same Sex Couples and Policy Reforms 

      Andresen, Martin Eckhoff; Nix, Emily (Discussion Paper;No. 902, Working paper, 2019-03-29)
      Women experience significant reductions in labor market income following the birth of children, while their male partners experience no such income drops. This “relative child penalty” has been well documented and accounts ...